CMA is an advanced level course that covers the role of the management accountant in complex modern industrial organizations within which the various facets of decision-making and controlling operations take place.
The course includes the discussion of management control systems, costing systems and activity based costing, activity management, and implementation issues in modern costing systems.
Emerging Issues that are vital to the modern value-creating accountant such as environmental, social, governance and empowerment issues are also covered. The course is designed to prepare students for careers as professional management accountants.
To establish Management Accounting and Business Analysis as recognised professions by identifying the role of the professional, the underlying body of knowledge and a course of study by which this knowledge is acquired.
To encourage higher educational standards in the Management Accounting and Business Analysis fields.
To establish an objective measure of an individual's knowledge and competence in Management Accounting and Business Analysis.
To encourage continued professional development.
